Form W-7 - Application For An ITIN / Taxpayers Without a Social Security Number

Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number from the Social Security Administration.

In order to apply for an ITIN, Form W-7 must be completed and attached to the tax return and mailed to the IRS. It may also be filed in person at any IRS Tax Assistance Center in the United States, or through an authorized acceptance agent. The IRS advises allowing 7 weeks for processing, or 9 to 11 weeks if filing during tax season.

If a passport is not being submitted along with the application, then at least two supporting documents must be submitted with the application. Supporting documents must also be submitted for dependents if the passport doesn't include a date of entry into the U.S.

Any document submitted must meet these requirements:

• The document must establish the applicant's identity and their connection to a foreign country. If the applicant is a dependent, the document must also prove U.S. residency, unless the applicant is a dependent of U.S. military personnel who are stationed overseas, or is from Mexico or Canada.
• The document must either be original or an original certified copy, including an official seal, from the original issuing agency.
• The document must not have expired. It must be current.
• At least one document must contain the applicant's photo, unless they are a dependent and under age 14 or, if a student, under age 18.
• Applicants (a) who are dependents but not of U.S. military personnel stationed overseas, and (b) whose passport doesn't provide a date of entry into the U.S., are required to submit at least one other document:
• Applicants age 0-6:  U.S. medical record, US school record or state identification card that lists their name and U.S. address.
• Applicants age 6-18: U.S. school record, U.S. state identification card or driver’s license that lists their name and U.S. address.
• Applicants 18 and older: A U.S. school record, rental statement from a U.S. property, utility bill for a U.S. property, or a U.S. bank statement, U.S. state identification card or driver’s license that lists the applicant’s name and U.S. address, or a U.S. visa.
• Applicants under age 18 who don't provide a valid passport must provide an original birth certificate.

 Form W-7 Supporting Documents:

PDF fill-in forms at the IRS website:

PDF Fill-In Form W-7 (English Version)

PDF Fill-In Form W-7 (Spanish Version)

Completing a Form W-7 application in the tax program

From the Main Menu of the Tax Return (Form 1040) select:

• Miscellaneous Forms
• Application for ITIN (W-7)

Preparing a return for an individual that does not have an ITIN or SSN

TaxSlayer Pro allows you to use all zeros as a temporary SSN for individuals that do not have an ITIN or SSN.  From the Main Menu of TaxSlayer Pro select:

• Tax Returns
• Enter 000000000 in the SSN field

The program will automatically assign a number to the taxpayer. Continue to use all zeros for subsequent clients filing without an ITIN or SSN. Each time you use all zeros as the taxpayer ID number, TaxSlayer Pro will increment the temporary number automatically.

NOTE: The tax return CANNOT be electronically filed using this temporary SSN. It will have to be mailed, attached to the Form W-7.

Addresses to send Form W-7, the tax return, and all supporting documentation:

Additional Information:

Individual Taxpayer Identification Number (ITIN)

IRS Implements Changes to ITIN Application Requirement

ITIN Expiration Frequently Asked Questions